Valuation of agricultural property

Venables, R.

Valuation of agricultural property - 1987 - Taxation 118 (3084) 13 February 1987, 397-421 (9) .

This two-part article examines the valuation of farmland for inheritance tax purposes. The first part is concerned with the principles of valuation, the controlled company as tenant and related property . The second part considers settled property .


PROPERTY-LANDLORD AND TENANT-TENANCIES-AGRICULTURAL TENANCIES
COMPANIES